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Base de financiamento da revidência social: alternativas e perspectivas
Varsano, Ricardo; Arbache, Jorge Saba; Delgado, Guilherme Costa; Castro, Jorge Abrahão de; Dain, Sulamis; Cintra, Marcos; Siqueira, Rozane Bezerra deSeleção de trabalhos apresentados no Workshop realizado na cidade de Brasília-DF em 20 de março de 2003
The effects of federal taxes and benefits on household income in Brazil
Siqueira, Rozane Bezerra de
TAX BURDEN ON LABOR IN BRAZIL: LEVEL, DISTRIBUTION AND STRUCTURE
Nogueira, José Ricardo Bezerra; Siqueira, Rozane Bezerra de; Santana, Pollyana Jucá; Levy, Horacio; Souza, Evaldo Santana deThis paper investigates the level, distribution and structure of the tax burden on labor in Brazil, showing how many and what types of workers are affected by different levels of taxation. The results show a significant variation in the level and composition of the tax burden among subgroups of workers. For example, the effective tax rate for a worker earning the legal minimum wage and having three or more chil...
O custo marginal social da tributação indireta no Brasil: identificando direçõe...
Siqueira, Rozane Bezerra de; Nogueira, José Ricardo Bezerra; Souza, Evaldo Santana de; Carvalho, Diogo BaerlocherThis paper applies the method developed by Ahmad & Stern (1984) to calculate the marginal welfare cost of taxation for 27 commodity groups using microdata from the POF 2002-2003 and price-elasticities of demand based on the Almost Ideal Demand System (AIDS). The estimates are presented for different assumptions about the society's degree of inequality aversion. The results suggest that some commodity groups are...
Simulating Brazils tax-benefit system using Brahms, the Brazilian household mi...
Immervoll, Herwig; Levy, Horácio; Nogueira, José Ricardo; ODonoghue, Cathal; Siqueira, Rozane Bezerra deDespite raising an amount of taxes that represents nearly 37% of the countrys GDP and spending over half of this revenue on social programmes, the Brazilian government has not been able to significantly alleviate inequality and poverty. A number of studies have shown evidence that, to a great extent, this situation is due to the inadequate targeting of public expenditures. The distributive impact of the financ...